Betriebswirtschaft

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Business Department

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Corporate Tax Law

Prerequisite

Basic knowledge of accounting, balancing and private law
Teaching methods Lecture
Learning target / Competences

Students learn to declare business and personal taxes using tax forms, to perform tax calculations, to review tax assessments, and to prepare tax balance sheets, including tax accounting, on their own.
Duration 1 Semester
Hours per week 4.0
Overview
Classes 60 h
Individual / Group work: 90 h
Workload 150 h
ECTS 5.0
Requirements for awarding credit points

Written exam (K90)
Responsible person

Prof. Dr. iur. Jörg-Andreas Weber
Recommended semester 4. Semester
Frequency Every sem.
Usability

Degree program:
Betriebswirtschaft
Lectures

Tax Law

Type Lecture
Nr. W0126
Hours per week 4.0
Content
  • Foundations of general tax law
  • Types of taxes
  • Tax jurisdiction, principles of tax law
  • Tax law procedures, taxation
  • Tax collection, appeal procedure
  • Income tax law
  • Trade tax law
  • Corporate income tax law
  • Inheritance and gift tax law
  • Sales tax law
Literature

Wehrheim, M. / Fross, I. (2019): Grundzüge der Unternehmensbesteuerung, 3. ed., C. H. Beck, Munich
Grashoff, D. (2021): Grundzüge des Steuerrechts, 15. ed., C. H. Beck, Munich
Scheffler, W. (2020), Besteuerung von Unternehmen I, 14. ed., C. F. Müller, Heidelberg
Jacobs, O. / Scheffler, W. / Spengel, C. (2015): Unternehmensbesteuerung und Rechtsform, 5. ed., C.H. Beck, Munich
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